énéoSport: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
énéoSport
NACE 93.199, Other sports activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,894
2024 · €51,124-€45,230
Equity
€937,077
2024 · €931,183+€5,894
Cash
€974,301
2024 · €736,874+€237,427
Balance sheet total
€1.3m
2024 · €1.3m+€52,190
Largest movements
Assets
- Cash +€237,427
up €237,427 (+32.2%), from €736,874 to €974,301
mainly Current investments (+€199,982) and Accrued charges and deferred income (+€62,087)
- Current investments -€199,982
down €199,982 (-39.8%), from €502,897 to €302,915
Equity and liabilities
- Accrued charges and deferred income +€62,087
new in 2025: €62,087
- Provisions -€26,519
down €26,519 (-37.5%), from €70,656 to €44,137
Income statement
- Staff costs +€109,375
up €109,375 (+15.5%), from €707,202 to €816,577
- Gross operating margin +€36,498
up €36,498 (+4.5%), from €813,308 to €849,806
- Other operating charges -€21,764
down €21,764 (-23.1%), from €94,213 to €72,449
- Purchases and services -€10,122
down €10,122 (-2.2%), from €457,482 to €447,360
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€51,124
Gross operating margin
+€36,498
Staff costs
-€109,375
Depreciation
-€8
Other operating charges
+€21,764
Other operating items
+€8,118
Financial income
-€2,530
Financial charges
+€303
Result 2025
€5,894
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€37,665
Investment
+€199,982
Financing
-€220
Cash 2024
€736,874
From operations (derived)
+€37,665
Net result for the year
+€5,894
Depreciation
+€3,644
Receivables within one year
-€6,920
Deferred charges and accrued income
-€11,469
Provisions
-€26,519
Trade debts
+€1,124
Tax, wage and social debts
+€9,824
Accrued charges and deferred income
+€62,087
Investment (derived)
+€199,982
Current investments
+€199,982
Financing
-€220
Current portion of long-term debt
-€220
Cash 2025
€974,301
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,296,205 | €1,348,395 | +€52,190 | +4.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,010 | €3,366 | -€3,644 | -52.0% |
| Intangible fixed assets | 21 | €6,732 | €3,366 | -€3,366 | -50.0% |
| Tangible fixed assets | 22/27 | €278 | - | -€278 | |
| Furniture and vehicles | 24 | €278 | - | -€278 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,289,195 | €1,345,029 | +€55,834 | +4.3% |
| Amounts receivable within one year | 40/41 | €32,394 | €39,314 | +€6,920 | +21.4% |
| Trade receivables | 40 | €12,640 | €20,362 | +€7,722 | +61.1% |
| Other amounts receivable | 41 | €19,754 | €18,952 | -€802 | -4.1% |
| Current investments | 50/53 | €502,897 | €302,915 | -€199,982 | -39.8% |
| Cash at bank and in hand | 54/58 | €736,874 | €974,301 | +€237,427 | +32.2% |
| Deferred charges and accrued income | 490/1 | €17,030 | €28,499 | +€11,469 | +67.3% |
| Total equity and liabilities | 10/49 | €1,296,205 | €1,348,395 | +€52,190 | +4.0% |
| Equity | 10/15 | €931,183 | €937,077 | +€5,894 | +0.6% |
| Contributions | 10/11 | €95,741 | €95,741 | = | 0.0% |
| Capital | 10 | €95,741 | €95,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | €835,442 | €841,336 | +€5,894 | +0.7% |
| Provisions and deferred taxes | 16 | €70,656 | €44,137 | -€26,519 | -37.5% |
| Provisions for liabilities and charges | 160/5 | €70,656 | €44,137 | -€26,519 | -37.5% |
| Pensions and similar obligations | 160 | €70,656 | €44,137 | -€26,519 | -37.5% |
| Amounts payable | 17/49 | €294,366 | €367,181 | +€72,815 | +24.7% |
| Amounts payable within one year | 42/48 | €294,366 | €305,094 | +€10,728 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €220 | - | -€220 | |
| Trade debts | 44 | €143,698 | €144,822 | +€1,124 | +0.8% |
| Suppliers | 440/4 | €143,698 | €144,822 | +€1,124 | +0.8% |
| Taxes, remuneration and social security | 45 | €150,448 | €160,272 | +€9,824 | +6.5% |
| Taxes | 450/3 | €6,897 | €6,820 | -€77 | -1.1% |
| Remuneration and social security | 454/9 | €143,551 | €153,452 | +€9,901 | +6.9% |
| Accrued charges and deferred income | 492/3 | - | €62,087 | +€62,087 | |
| Turnover | 70 | €42,532 | €48,189 | +€5,657 | +13.3% |
| Membership fees, donations, legacies and grants | 73 | €1,228,150 | €1,248,978 | +€20,828 | +1.7% |
| Non-recurring operating income | 76A | €108 | - | -€108 | |
| Goods, raw materials, services and sundry goods | 60/61 | €457,482 | €447,360 | -€10,122 | -2.2% |
| Remuneration, social security and pensions | 62 | €707,202 | €816,577 | +€109,375 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,636 | €3,644 | +€8 | +0.2% |
| Other operating charges | 640/8 | €94,213 | €72,449 | -€21,764 | -23.1% |
| Gross operating margin | 9900 | €813,308 | €849,806 | +€36,498 | +4.5% |
| Operating profit (loss) | 9901 | €26,657 | -€16,346 | -€43,003 | |
| Financial income | 75/76B | €25,507 | €22,977 | -€2,530 | -9.9% |
| Recurring financial income | 75 | €25,507 | €22,977 | -€2,530 | -9.9% |
| Financial charges | 65/66B | €1,040 | €737 | -€303 | -29.1% |
| Recurring financial charges | 65 | €740 | €737 | -€3 | -0.4% |
| Non-recurring financial charges | 66B | €300 | - | -€300 | |
| Profit (loss) for the period before taxes | 9903 | €51,124 | €5,894 | -€45,230 | -88.5% |
| Profit (loss) for the period | 9904 | €51,124 | €5,894 | -€45,230 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,124 | €5,894 | -€45,230 | -88.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.